WILCOX v. UNITED STATES

No. 34482.

185 F.Supp. 385 (1960)

Hubbard C. WILCOX and Lorain County Savings & Trust Company, Co-Executors of the Estate of Helen L. Mussey, deceased, Plaintiffs v. UNITED STATES of America, Defendant.

United States District Court N. D. Ohio, E. D.

May 27, 1960.


Attorney(s) appearing for the Case

Lawrence R. Bloomenthal, Cleveland, Ohio, for plaintiffs.

Russell E. Ake, U. S. Atty., Cleveland, Ohio, for defendant.


KALBFLEISCH, District Judge.

This is an action to recover $32,350.83 in federal estate taxes and interest alleged to have been erroneously assessed and collected from the executors of the estate of Helen L. Mussey.

Question Presented

Whether the available estate tax charitable deduction must be reduced by the amount paid by a charitable legatee in settlement of a will contest where the funds to settle the will contest case did not come directly from...

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